What is an Audit Observation Memorandum?

An Audit Observation Memorandum is a written notification to the agency head and concerned officer/s informing of the deficiencies noted in the audit of accounts, operations or transactions and requiring comments thereto and/or submission of documentary and other information and requirements within a reasonable period.

(COA Circular No. 2009-006 dated September 15, 2009 Prescribing the Use of the Rules and Regulations on Settlement of Accounts)

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